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The new division exemption in real estate transfer tax

December 27, 2024
The new division exemption was included in the 2024 End-of-Year Decree and will apply as of July 1, 2025.

Tax measures for 2025

September 17, 2024
The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.

The 2025 Tax Plan on two pages

September 17, 2024
We have prepared a two-page overview of the measures contained in the 2025 Tax Plan package.

Proposal for a new division exemption in real estate transfer tax launched for consultation

April 10, 2024
The new exemption is more limited than the current scheme but less open to debate. On the positive side, it does facilitate dispute divisions.

Dutch Supreme Court provides step-by-step plan for VAT qualification of land with remanent buildings

February 12, 2024
The judgment offers welcome practical guidelines. Whether there is a building site for VAT purposes is of major practical importance and must always be assessed on a case-by-case basis.

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